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About Registered Retirement Savings Plans and Registered Retirement Income Funds (RRSPs/RRIFs)

This page provides information of interest to issuers (insurance companies, trust companies, and banks) on Registered Retirement Savings Plans (RRSPs) and Registered Retirement Income Funds (RRIFs). It provides also useful links on the same topic such as

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Registered Education Savings Plans (RESPs)

This note is to advise administrators of the Technical Income Tax Amendments for Registered Education Savings Plans. Paragraph 146.1(2)(g.3) and subsection 146.1(2.3) have been introduced, both of which apply December 31, 2003.

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Walking

Video length: 1 minute, 3 seconds Alternative formats: MPG4, WEBM | Video help For some people, it may be that mobility poses a significant challenge: for instance, the ability to walk even a short distance like one city block.

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How to resubmit individual records that were rejected

How to resubmit rejected records

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Certain lump-sum payments from a foreign retirement arrangement

Certain lump-sum payments from a foreign retirement arrangement

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4.1.3 Ferment-On-Premises Registrants

Overview The Excise Act, 2001 (the "Act") requires a person to obtain a ferment-on-premises registration in order to perform certain activities under the Act. This memorandum provides an overview of the obligations and entitlements of persons who may become ferment-on-premises registrants. All of the memoranda in the Excise Duty Memoranda Series will be available on the CCRA Web site at http://www.cra-arc.gc.ca/tax/technical/act2001-e.html

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Circumstances that may warrant acceptance of your request

Information on the possibility to ask for a second review of a decision made by Canada Revenue Agency (CRA) if a taxpayer is not satisfied with the outcome of a decision made under the Taxpayer Relief Provisions or the Voluntary Disclosures Program.

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Residence

All GST/HST memoranda and other Canada Customs and Revenue Agency publications are available on Internet at the Canada Customs and Revenue Agency site http://www.ccra-adrc.gc.ca/ under the heading “Technical Publications” in “Tax”.

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How are gifts claimed for deceased individuals?

Information for donors on how gifts are claimed for deceased individuals.

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Types of reviews

Our review programs include the: Under these programs, we review various income amounts, federal and provincial/territorial deductions, and credits on individual income tax returns to ensure that amounts are reported correctly and that they are properly supported. The reviews conducted during this program take place before a Notice of Assessment is issued.

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Registered Plans Directorate Newsletter, no. 01-3 February 21, 2001

Le présent bulletin contient des renseignements à l'intention des administrateurs de régime et de leurs experts-conseils concernant les régimes à participant unique personnalisés (RPUP).

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Exempt sales of residential housing and vacant land

Although most supplies of real property (including new housing) are subject to the GST/HST, there are a number of situations where the supply of residential property is exempt from the GST/HST. GST/HST generally applies to the services of a real estate agent, even when the real property in question is exempt from the GST/HST. Generally, the resale of an individual’s personal residence is exempt from the GST/HST. Where conditions are met, other exempt sales of residential housing include:

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Code 196 – Adult basic education tuition assistance

Enter the amount of funding or other financial assistance you paid on behalf of the individual for tuition fees for the individual’s adult basic education training provided under a program established under the authority of the Department of Employment and Social Development Act (such as the Canada Job Grant program). This amount, which is eligible for the adult basic education tuition assistance deduction, is also included in Code 105. Generally, adult basic education is primary or secondary le...(more)

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Pooled Registered Pension Plan (PRPP) - Questions and answers for administrators

Q1. What is a pooled registered pension plan (PRPP)? A1. A PRPP is a new kind of deferred income plan designed to provide retirement income for employees and self-employed individuals who do not have access to a workplace pension. Because individuals’ assets will be pooled, the PRPP will offer investment and savings opportunities at lower administration costs.

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Residency information for tax administration agreements

This document contains residency information for the personal income tax administration agreement with the Nunatsiavut Government.

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Inclusion of RRIF contributions

Inclusion of RRIF contributions

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Estate Donations - Deaths after 2015

For deaths that occur after 2015, new rules apply for charitable donations made by will and for certain other donations.

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Home accessibility tax credit (HATC)

This measure has received Royal Assent. For 2016 and subsequent tax years, Budget 2015 introduces a non-refundable HATC for qualifying expenses incurred for work performed or goods acquired in respect of a qualifying renovation of an eligible dwelling of a qualifying individual. A qualifying individual and eligible individuals can claim the HATC. A qualifying individual is an individual who is eligible to claim the disability tax credit at any time in a tax year, or an individual who is sixty-fi...(more)

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